Disclosures in audit report.
This query is : Resolved
09 November 2013
Mr X a director of KP pvt ltd also a director in GP pvt ltd, which has not filed annual accounts & annual return for last 3 years. Mr X is of opinion that he is not disqualified u/s 274(1) of Co's act & auditor should not mention disqualification in his audit report. Is Mr. X correct? Comment.
11 November 2013
Yes, because Section 274(1) doesn't applies to a Prviate Company
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